https://www.taxtmi.com/caselaws?id=220561 Where excise duty is paid before service of the show cause notice, Section 11A(2B) of the Central Excise Act, 1944 generally excludes penalty and interest. That protection does not extend to cases of intentional non-payment or deception, but the Revenue failed to establish any such fraudulent element here. On the stated facts, the assessee's pre-notice payment displaced the normal penal consequence, and penalty and interest were held not leviable. en-us Thu, 08 Sep 2011 00:00:00 +0530 Thu, 31 Jan 2013 01:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220561 Where excise duty is paid before service of the show cause notice, Section 11A(2B) of the Central Excise Act, 1944 generally excludes penalty and interest. That protection does not extend to cases of intentional non-payment or deception, but the Revenue failed to establish any such fraudulent element here. On the stated facts, the assessee's pre-notice payment displaced the normal penal consequence, and penalty and interest were held not leviable. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220561